JUMOQ Learning · Group Accounting & Business Combinations

Applying Ind AS 112 – Subsidiaries, NCI, Restrictions and Changes in Ownership

Apply Subsidiaries, NCI, Restrictions and Changes in Ownership. The course is deliberately separated from adjacent topics so that each JUMOQ course remains focused and developable.

INDAS112-I01Intermediate

Course director: Venkata Subramani Ramachandra

3 hr 15 minFull study estimate

Full study estimate: 3 hr 15 min

Self-paced estimates for one pass through the course. Practical work includes activities, assignments and resource study. Your pace may vary; breaks and repeat attempts are extra. All course and certificate requirements still apply.

Inside this course

Select a topic to see its lessons, videos, practice activities and resources.

Course orientation

VideoFrom Standard Requirements to an Applied Accounting Workflow
VideoInd AS 112 Architecture and Learning Path

Composition of group

LessonComposition of group
VideoComposition of group: visual explainer
QuizLesson 1 Knowledge Check
Decision MissionDecision Mission

Material NCI information

LessonMaterial NCI information
QuizLesson 2 Knowledge Check
Case QuestCase Quest

Significant restrictions

LessonSignificant restrictions
QuizLesson 3 Knowledge Check

Changes without loss of control

LessonChanges without loss of control
QuizLesson 4 Knowledge Check
Practice LabPractice Lab

Loss of control and continuing involvement

LessonLoss of control and continuing involvement
QuizLesson 5 Knowledge Check
Roleplay StudioRoleplay Studio
AssignmentTechnical Assignment – prepare an accounting paper and workings
Downloadable resourceApplying Ind AS 112 – Subsidiaries, NCI, Restrictions and Changes in Ownership – Applied Data, Model or Disclosure Pack
Downloadable resourceInd AS 112 Standard Map, Scope and Decision Checklist
Downloadable resourceInd AS 112 Disclosure, Control and Evidence Checklist

Final Assessment

QuizApplying Ind AS 112 – Subsidiaries, NCI, Restrictions and Changes in Ownership – Final Assessment

Certificate

CertificateCertificate of completionUnlocks after every quiz is completed at its required pass mark and all course requirements are complete.

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